“营改增”后物流业的流转税问题研究  

Research on the Circulation Tax in Logistics After Replacing Business Tax with Value-added Tax

作　　者：薛香梅[1] 任晔[1] 柏臻 

机构地区：[1]郑州电力高等专科学校,河南郑州450000

出　　处：《物流科技》2015年第2期45-47,共3页Logistics Sci-Tech

基　　金：2013年河南省教育厅青年项目;项目编号:2013-QN-255

摘　　要：税收政策的制定影响物流业的发展,而物流业对一国的国民经济的发展至关重要。文章对物流业"营改增"的基本情况及"营改增"后物流业出现的新问题进行了阐述,提出了解决思路和对策。The tax policy affeets the development of the logis- tics industry, and the development of logistics industry is cru- cial to a country＇s national economy. This paper expounds the basic situation of the logistics industry and analyses the new problems of the logistics industry after replacing business tax with value-added tax. Finally, the paper gave out the thinking and countermeasures.

关 键 词：物流业 增值税 营业税 

分 类 号：F253.9[经济管理—国民经济]